Kerekes Manufacturing Corporation has prepared the following overhead budget for next month.

Activity level		3,400	machine-hours
Variable overhead costs:
Supplies	$	18,360
Indirect labor		31,620
Fixed overhead costs:
Supervision		16,000
Utilities		6,800
Depreciation		7,800
Total overhead cost	$	80,580

The company's variable overhead costs are driven by machine-hours.

What would be the total budgeted overhead cost for next month if the activity level is 3,300 machine-hours rather than 3,400 machine-hours?

Multiple Choice

• $78,430

• $78,210

• $79,110

• $80,580